With the new permanence of portability and the groundbreaking decisions of the Supreme Court in United States v. Windsor and Hollingsworth v. Perry, estate planners have had to scramble to adjust to the new regulations, correct previous filings, update estate plans, and consider new tax and non-tax planning opportunities. Medium-sized estates, in particular, require a refreshed look so that clients can avoid negative tax consequences as well as take advantage of some new, potentially fruitful opportunities.

Topics Include:

how Windsor and Perry affect planning for same-sex couples – what’s different and what stays the same?